Among the responsibilities of the GAO is the development and maintenance of a “uniform accounting system so designed as to ensure compliance with all legal and constitutional requirements...”. Arizona Revised Statutes, Chapters 35 and 41, are the primary legal basis for the central accounting function of the State of Arizona. All state agencies are required to comply with the central accounting policies and procedures unless otherwise authorized by law or exempted in writing by the Director of the Department of Administration.
To assist state agencies in their interaction with the central accounting function, this accounting manual is prepared and maintained by the GAO and updated as necessary. It is intended to be a learning tool as well as a reference manual. It contains instructional material as well as general policy and procedural information. Much of the manual is in summary form and is meant to be supplemented by personal contact with the GAO in the form of either casual conversation or formalized training sessions.
Section | Title | Issued Date | ||
---|---|---|---|---|
05 |
State of Arizona Accounting Manual - Use and Conventions | 10-01-2018 | ||
06 |
State of Arizona Accounting Manual Issued Date and Effective Date | 09-15-2015 | ||
07 |
Comparing SAAM Versions | 06-11-2018 | ||
08 |
Standardized Input Required by the General Accounting Office | 10-05-2020 | ||
10 |
Electronic Distribution of GAO Official Notifications, Forms and Policy Statements | 04-29-2019 | ||
15 |
Exceptions to Policy | 08-19-2019 | ||
20 |
Documentation | 08-21-2015 | ||
25 |
Agency-specific Policies Based upon SAAM | 10-01-2018 | ||
30 |
The Use of Electronic Affirmation for Limited Statewide Internal Accounting Processes | 06-10-2019 | ||
35 |
Communication with Taxing Authorities | 09-18-2017 | ||
36 |
Secondary, Agency-specific Taxpayer Identification Numbers (SATINs) | 07-01-2019 | ||
40 |
Application and Interpretation of SAAM by Certain Political Entities | 10-16-2017 | ||
41 |
Other Governments vs. Other Agencies | 10-05-2020 | ||
45 |
Records Retention | 11-12-2019 |
Section | Title | Issued Date | ||
---|---|---|---|---|
05 |
General Internal Controls | 03-11-2019 | ||
06 |
Internal Control Principles and Practices | 05-23-2022 | ||
07 |
Internal Control Considerations for IT Environments | 05-23-2022 | ||
10 |
Internal Controls by Process | 04-04-2022 | ||
15 |
Code of Conduct for Employees Involved in Financial Activities | 07-01-2015 | ||
20 |
Falsification of Public Records | 07-01-2015 | ||
21 |
Preparation and Correction of Paper Accounting Records | 07-01-2015 | ||
25 |
Monthly Financial Review and Verification | 09-09-2019 | ||
26 |
Internal Control Self-Assessment Surveys | 07-15-2019 | ||
30 |
Fraud, Theft, Waste and Abuse | 02-11-2019 | ||
35 |
Related Party Transactions | 11-09-2020 | ||
40 |
Limitation of Security Roles in Certain Systems | 10-22-2018 | ||
55 |
Transmission and Storage of Confidential and Sensitive Information | 02-11-2019 |
Section | Title | Issued Date | ||
---|---|---|---|---|
10 |
Governmental Accounting Primer | 04-04-2022 | ||
15 |
Statewide Financial Reporting The ACFR and the AFR | 12-20-2021 | ||
16 |
The Single Audit | 02-11-2019 | ||
17 |
Required Submission to the GAO of Agency-specific Single Audit Findings | 01-21-2020 | ||
20 |
Cost Allocation Plans | 12-11-2017 | ||
30 | GASB 87 Leases | 04-15-2024 | ||
31 | GASB 96 Subscription-Based Information Technology Arrangements (SBITAs) | 04-15-2024 |
Section | Title | Issued Date | ||
---|---|---|---|---|
05 | Account Hierarchies and Structures | 01-09-2023 | ||
10 |
Cost Accounting Structures Certain Uses and Reconciliations | 05-12-2016 | ||
21 |
Transfers of Money between State Agencies | 04-15-2019 | ||
23 |
Cash Transfers from Restricted Funds | 08-05-2019 |
Section | Title | Issued Date | ||
---|---|---|---|---|
05 |
Bank Accounts | 04-06-2020 | ||
10 |
Cash and Cash Receipts | 11-22-2021 | ||
11 |
Imprest Funds, Revolving Funds and Petty Cash | 11-22-2021 | ||
12 |
Proper Accounting for State Monies Deposited into Escrow Accounts | 07-09-2018 | ||
20 |
Accounts Receivable and Billing | 12-23-2015 | ||
22 |
Delinquent Debt Processing | 10-12-2016 | ||
30 |
Quarterly Debt Reporting | 01-30-2017 | ||
40 |
Inventories | 12-20-2021 |
Section | Title | Issued Date | ||
---|---|---|---|---|
10 |
General Prohibition against Entering into Debt | 11-04-2019 | ||
20 |
Reporting Requirements for New Financial Obligations Exceeding One Million Dollars | 01-21-2020 |
Section | Title | Issued Date | ||
---|---|---|---|---|
15 |
Accepting Credit Cards for Payment | 07-27-2020 | ||
16 |
Payment Card Industry (PCI) Compliance | 07-27-2020 | ||
17 |
PCI Training Roles and Personnel Identification | 07-27-2020 | ||
18 |
Payment Card Industry (PCI) Annual Risk Assessments | 07-27-2020 | ||
19 |
PCI Compliance by Third-Party Vendors | 07-27-2020 | ||
25 |
Check Scanner Procedures | 07-01-2015 | ||
26 |
Using PayPal and Similar Services to Process Receipts | 03-26-2018 | ||
30 |
Reimbursement of Appropriated Funds | 07-01-2015 | ||
32 | ACH and E-Check Refunds | 04-15-2024 | ||
35 |
P-Card and Travel Card Incentives: Collection, Distribution and Accounting | 06-24-2019 | ||
40 |
Accounting Corrections Involving Receipt-related Transactions | 10-12-2016 | ||
41 |
Clearing Unallocated Items | 12-14-2017 | ||
42 |
Proper Deposit Procedures for Instruments Drawn on Foreign Bank Accounts | 03-25-2019 |
Section | Title | Issued Date | ||
---|---|---|---|---|
15 |
Appropriations and Allotments | 07-01-2015 |
Section | Title | Issued Date | ||
---|---|---|---|---|
10 |
Payment Initiation in the APP | 10-22-2018 | ||
15 |
Security Roles for Accounts Payable in the Arizona Procurement Portal (APP) | 10-22-2018 |
Section | Title | Issued Date | ||
---|---|---|---|---|
05 |
eCivis and AFIS | 05-23-2022 | ||
10 |
Subrecipient and Contractor Determinations | 05-23-2022 | ||
15 |
Formatting Guidelines for SEFA Reporting | 05-23-2022 | ||
35 |
Closeouts and Records Retention When the State is the Grant Recipient | 05-23-2022 | ||
40 |
Indirect Cost Rates | 07-02-2018 | ||
42 |
Earned Federal Funds and Indirect Cost Reimbursements | 06-24-2019 | ||
45 |
FFATA and the DATA Act | 05-23-2022 | ||
48 |
ARPA Act and SLFRF Funds | 10-18-2021 | ||
55 |
Cash Management Improvement Act (CMIA) Compliance | 05-23-2022 | ||
65 | Cost Structures for Grants | 01-23-2023 | ||
70 |
Federal Offset Communication Requirements | 12-02-2019 |
Section | Title | Issued Date | ||
---|---|---|---|---|
05 |
The Purchase and Distribution of Gift Cards | 05-20-2019 | ||
10 |
Food and Beverages at State-sponsored Events | 11-13-2018 | ||
11 |
Food and Beverages at Board and Commission Meetings | 07-09-2018 | ||
12 |
Food and Beverages at Certain Training Activities | 07-10-2017 | ||
13 |
Food and Beverages Provided during Emergencies | 10-16-2017 | ||
15 |
Sponsorships | 01-22-2019 | ||
20 |
The State's Tax Exempt Status and the Receipt of Charitable Contributions | 07-01-2015 | ||
21 |
Acceptance of Certain Donations to the State May Require Approval of Procurement | 07-13-2020 | ||
25 | Bottled Water & Beverages for Extreme Heat Preparedness | 06-03-2024 | ||
30 |
The Purchase of Certain Kitchen Appliances with Public Monies | 09-24-2018 | ||
31 |
The Purchase of Supplies for Cleaning and Similar Purposes | 09-24-2018 |
Section | Title | Issued Date | ||
---|---|---|---|---|
05 |
Continuity of Operations- Employee and Vendor Payments | 07-01-2015 | ||
15 |
Transparency Website-Data Confidentiality | 07-01-2015 | ||
25 |
Accounting for Cost and Revenue Recoveries | 03-28-2016 | ||
30 |
Raffles and Other Gambling Activities | 01-29-2018 | ||
50 |
Employee vs. Independent Contractor | 08-27-2018 | ||
51 |
Temporary Workers | 02-03-2020 | ||
52 |
Contractors: Considerations and Concerns | 04-04-2022 | ||
53 |
Treatment of Volunteers, Unpaid Interns and Employees of Other Governments | 07-15-2019 | ||
60 |
Individuals Not Authorized to Purchase from State Contracts | 11-04-2019 |
Section | Title | Issued Date | ||
---|---|---|---|---|
05 | Glossary | 09-30-2024 | ||
11 | Chart of Accounts - Balance Sheet Accounts | 07-01-2024 | ||
13 |
Chart of Accounts - Revenue Source Accounts | 07-01-2022 | ||
14 | Chart of Accounts - Expenditure Object Accounts | 09-30-2024 | ||
25 | Agency Listings Sorted by AZ360 Code and Agency Name | 07-01-2024 | ||
35 |
Citations | 08-21-2015 |
SAAM drafts represent proposed policy statements; they are not policies in effect. Drafts are posted in order to elicit comments from state agencies, employees and others. Comments, suggestions, and criticisms should be made in writing and emailed to [email protected]; except for clarification, these emails will not be answered. When referring to a SAAM draft or the paragraphs it contains, the referencing style set forth in SAAM 0005 should be used. All comments are appreciated and will be considered, which does not mean that all comments will be incorporated into policy.
Section | Title | Posted Date | |
---|---|---|---|
25 |
Internal Control Activities for Pass-through Grantors | 03-25-2019 |
Section | Title | Posted Date | |
---|---|---|---|
35 |
Leases | 12-12-2016 | |
36 |
Installment Purchases | 12-12-2016 | |
37 |
Lease Purchase Contracts and Leases with the Option to Purchase | 12-12-2016 |
The current version of SAAM was issued on 7/1/2015. Archived SAAM policies issued on or after 7/1/2015 are located below. Prior to this date, a different version of SAAM was used. If additional information is needed regarding this prior version, contact [email protected] and provide specifics regarding what information is needed.
Section | Title | Date Removed | |
---|---|---|---|
10 | Governmental Accounting Primer | 04-04-2022 | |
15 |
Statewide Financial Reporting The ACFR and the AFR | 12-20-2021 | |
17 |
Required Submission to the GAO of Agency-specific Single Audit Findings | 01-21-2020 | |
30 | GASB 87 Leases | 04-15-2024 |
Section | Title | Date Removed | |
---|---|---|---|
05 |
Account Hierarchies and Structures | 01-09-2023 |
Section | Title | Date Removed | |
---|---|---|---|
05 |
Bank Accounts | 04-06-2020 | |
10 | Cash and Cash Receipts | 12-23-2015 | |
10 | Cash and Cash Receipts | 04-17-2017 | |
10 |
Cash and Cash Receipts | 11-13-2018 | |
10 |
Cash and Cash Receipts | 11-22-2021 | |
11 | Imprest Funds, Revolving Funds and Petty Cash | 12-07-2015 | |
11 | Imprest Funds, Revolving Funds and Petty Cash | 08-08-2016 | |
11 | Imprest Funds, Revolving Funds and Petty Cash | 12-05-2016 | |
11 |
Imprest Funds, Revolving Funds and Petty Cash | 10-10-2017 | |
11 |
Imprest Funds, Revolving Funds and Petty Cash | 02-25-2019 | |
11 |
Imprest Funds, Revolving Funds and Petty Cash | 11-22-2021 | |
40 | Inventories | 12-23-2015 | |
40 |
Inventories | 06-10-2019 | |
40 |
Inventories | 12-20-2021 |
Section | Title | Date Removed | |
---|---|---|---|
15 |
Accepting Credit Cards for Payment | 08-09-2017 | |
15 |
Accepting Credit Cards for Payment | 07-23-2018 | |
15 |
Accepting Credit Cards for Payment | 07-27-2020 | |
16 |
Payment Card Industry (PCI) Compliance | 09-18-2017 | |
16 |
Payment Card Industry (PCI) Compliance | 07-27-2020 | |
17 |
PCI Training Roles and Personnel Identification | 07-27-2020 | |
18 |
Payment Card Industry (PCI) Annual Risk Assessments | 07-27-2020 | |
19 |
PCI Compliance by Third-Party Vendors | 10-01-2018 | |
19 |
PCI Compliance by Third-Party Vendors | 07-27-2020 | |
32 |
ACH and E-Check Refunds | 04-15-2024 | |
35 |
P-Card and Travel Incentives: Collection, Distribution and Accounting | 08-07-2017 | |
35 | P-Card and Travel Incentives: Collection, Distribution and Accounting | 12-26-2017 | |
35 | P-Card and Travel Incentives: Collection, Distribution and Accounting | 03-26-2018 | |
35 | P-Card and Travel Incentives: Collection, Distribution and Accounting | 05-07-2018 | |
35 |
P-Card and Travel Incentives: Collection, Distribution and Accounting | 06-24-2019 |
Section | Title | Date Removed | |
---|---|---|---|
10 | Payment Initiation in the APP | 10-22-2018 | |
15 |
Security Roles for Accounts Payable in the Arizona Procurement Portal (APP) | 10-22-2018 |
Section | Title | Date Removed | |
---|---|---|---|
05 | eCivis and AFIS | 05-23-2022 | |
10 |
Subrecipient and Contractor Determinations | 05-07-2018 | |
10 | Subrecipient and Contractor Determinations | 05-23-2022 | |
15 | Formatting Guidelines for SEFA Reporting | 05-23-2022 | |
35 |
Closeouts and Records Retention When the State is the Grant Recipient | 11-12-2019 | |
35 | Closeouts and Records Retention When the State is the Grant Recipient | 05-23-2022 | |
45 | FFATA and the DATA Act | 05-23-2022 | |
55 |
Cash Management Improvement Act (CMIA) Compliance | 03-05-2018 | |
55 | Cash Management Improvement Act (CMIA) Compliance | 05-23-2022 | |
65 |
Cost Structures for Grants | 07-13-2020 | |
65 |
Cost Structures for Grants | 01-23-2023 |
Section | Title | Date Removed | |
---|---|---|---|
10 |
Food and Beverages at State-sponsored Events | 06-18-2018 | |
10 |
Food and Beverages at State-sponsored Events | 11-13-2018 | |
11 |
Food and Beverages at Board and Commission Meetings | 07-09-2018 | |
25 |
Bottled Water | 06-03-2024 | |
30 |
The Purchase of Certain Kitchen Appliances with Public Monies | 09-24-2018 | |
32 | The Purchase of Supplies to Inhibit the Spread of the Coronavirus (COVID-19) | 05-18-2020 | |
32 | The Purchase of Supplies to Inhibit the Spread of the Coronavirus (COVID-19) | 08-27-2020 | |
32 | The Purchase of Supplies to Inhibit the Spread of the Coronavirus (COVID-19) | 12-14-2020 | |
32 | The Purchase of Supplies to Inhibit the Spread of the Coronavirus (COVID-19) | 07-27-2021 | |
32 | The Purchase of Supplies to Inhibit the Spread of the Coronavirus (COVID-19) | 12-20-2021 | |
32 | The Purchase of Supplies to Inhibit the Spread of the Coronavirus (COVID-19) | 03-31-2022 | |
33 |
Tracking Coronavirus-related Expenditures | 04-02-2020 | |
33 |
Tracking Coronavirus-related Expenditures | 01-23-2023 |
Section | Title | Date Removed | |
---|---|---|---|
25 |
Accounting for Cost and Revenue Recoveries | 03-28-2016 | |
51 |
Temporary Workers | 02-03-2020 | |
52 |
Contractors: Considerations and Concerns | 04-04-2022 |